A:

Whether in your case, you class the subcontract to be minor or not you should decide using common sense. The only criteria is that core work (R&D) is not allowed to be subcontracted. If you think that the work is essential to the R&D, then they should not be subcontracted – rather they should be a partner.

Please look at  http://www.finance-helpdesk.org/front/ShowCategory.aspx?ItemID=233 for more information and some subcontract FAQs.